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HMRC internal manual

National Insurance Manual

From
HM Revenue & Customs
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Earnings Periods: Payments not paid on their usual payday: General

Regulation 7, SS(C)R 2001

Regulation 7 deals with payments that can be regarded as mistimed. The mistiming mayresult from any number of reasons.

The employer may pay the employee on a day other than their usual payday because:

  • the payday is brought forward because of a Bank Holiday;
  • two weekly wages are paid together because the employee was away on their usual payday;
  • because of a computer breakdown, payments to employees are delayed; or
  • the employee starts work too late to be paid at the end of what would be the first earnings period

How these payments – generally called ‘mistimed’ payments - are dealtwith depends upon whether the usual payday and actual date of payment are in the same taxyear or different tax years. For the former, see NIM08710 andfor the latter, NIM08720.